Given the following list of items,
a. Classify the items as A, B, or C.
b. Determine tire economic order quantity for each item.

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Item Estimated Annual Demand Ordering Cost H401 O H5-201 Pó-400 P6-401 P7-100 Р9-103 TS-300 TS-400 TS-041 V1-001 Holding Cost (%) Unit Price 20,000 60,200 9,800 16,300 6,250 4,500 21.000 45,000 800 26, 100 $50 60 80 50 50 50 40 40 40 25 20 20 30 30 30 40 25 25 25 35 $2.50 4.00 28.50 2.00 9.00 22.00 45.00 40.00 20.00 4.00